(GST) compliance obligations (pdf, 5.62 MB) - Ernst & Young T ...

Aspects of compliance
The taxpayer/tax authority relationship
No. of countries
20
18
16
14
12
10
8
6
4
2
0
Binding rulings
Subjective ratings
No binding rulings
1 to 5 6 to 10
Figure 12: Quality of the taxpayer/tax administration
relationship — availability of rulings (on a scale of 1 to 10)
Source: Ernst & Young Source: Ernst & Young
No. of countries
20
18
16
14
12
10
8
6
4
2
0
No or single penalty
No. of countries
20
18
16
14
12
10
8
6
4
2
0
No penalty if
no tax loss
Subjective ratings
Penalty if no
tax loss
3 to 5 6 to 10
Figure 13: Quality of the taxpayer/tax administration
relationship — application of penalties (on a scale of 1 to 10)
Subjective ratings
Penalty plus interest
1 to 5 6 to 10
Figure 14: Quality of the taxpayer/tax administration
relationship — application of penalty to voluntary disclosures
(on a scale of 1 to 10)
Source: Ernst & Young
VAT and GST: multiple burdens for multinational companies
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